Login
Login
HomeGSTOnce Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds:...

Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

GST

Published on

By Mariya Paliwala
Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has held that once Explanation Accepted Under Section 61(2) of CGST Act, the GST Department cannot raise the Fresh Demand Under Section 73 on Same Grounds. The Bench of Justice Prathiba M. Singh and Justice Shail Jain quashed a demand of ₹53.46 lakh raised against a private company after the department…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Notification

Centre Extends Customs Duty Concessions for Electronics Manufacturing Machinery Till March 2029

The Central Government has expanded customs duty concessions for machinery, equipment, and critical components...
Direct Tax

ITAT Upholds ₹11.45 Lakh Addition After Assessee Fails to Explain Seized Cash

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld an addition...
Direct Tax

BARC Share Subscription Was Not a Prohibited Investment: ITAT Upholds S. 11 Exemption 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax

Genuine Loans Can’t Be Taxed as Unexplained Cash Credits: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...

More like this

Notification

Centre Extends Customs Duty Concessions for Electronics Manufacturing Machinery Till March 2029

The Central Government has expanded customs duty concessions for machinery, equipment, and critical components...
Direct Tax

ITAT Upholds ₹11.45 Lakh Addition After Assessee Fails to Explain Seized Cash

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld an addition...
Direct Tax

BARC Share Subscription Was Not a Prohibited Investment: ITAT Upholds S. 11 Exemption 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.